5 Rules Telephone Seminars

Merchant Reporting and Form 1099-K BenefitsLearn about the new 1099-K rules issued under IRC Section 6050W and how it relates to you! Gain insight into challenges posed by the merchant reporting. Understand how to reconcile clients' gross receipts according to the new reporting requirements. Learn about duplicate reporting relief. Perfect your back up withholding rules know-how by attending this live audio conference. This live  more...

New IRS Rules for Treatment of Revenues from Gift Card Sales and Merchandise Return Cards BenefitsAttend this live audio conference and gain a detailed understanding of how Rev. Proc. 2011-17 and 2011-18 modified the existing federal tax deferral rules applicable to gift card revenues. Learn how the tax deferral rules apply to a variety of common gift card structures and understand when a 2-year tax deferral may be available, but also when it may not be optimal. Finally, receive tips  more...

International eDiscovery: Legal Rules and Practicalities of Cross-Border eDiscovery Benefits21st century discovery not only cuts a broad swath as to electronically stored information (ESI) but it often entails ESI located all over the world. The USA's unique approach to litigation discovery often clashes with privacy protections provided to individuals residing in other countries around the globe. It may even be illegal for a U.S. company to collect data from some of its own  more...

Accounting Endowments of Not-for-Profit Organizations After UPMIFA BenefitsIn response to the enactment of the Uniform Prudent Management of Institutional Funds Act in most of the United States, the Financial Accounting Standards Board, in 2008, promulgated FASB Staff Position No. FAS 117-1. FSP FAS 117-1 provides guidance for nonprofits as to the proper classification of endowment funds when UPMIFA has been enacted and expands the required disclosure about  more...

International Payroll Compliance Issues BenefitsThe emergence of the global economy has created opportunities for a large number of companies to expand internationally. This has resulted in an increase in cross-border transfer of their employees, thereby creating a host of challenges for companies that must administer payrolls in different jurisdictions with a myriad of reporting and tax withholding rules. Companies must find a way to  more...

Flexible Spending Accounts BenefitsMany employee benefit plan sponsors are unaware of all the complex rules governing flexible spending accounts. In this session you will receive a thorough overview of the numerous plan design considerations and legal requirements of flexible spending accounts. This knowledge will enable you to avoid running afoul of rules that could jeopardize the tax-favored status of your plans. This  more...

Paralegal's Guide to Administrative Law Research BenefitsAdministrative law research can be complex given the procedures for creating and publishing rules that have the effect of law. This is true for researching federal and state rules. Agencies also adjudicate disputes that arise under the implementation of their rules and issue written decisions which can affect the interpretation of those rules. The Internet is a source for some of this  more...

Domestic Asset Protection Trusts: Fundamentals and New Approaches BenefitsThis live audio conference will focus on the uses, benefits, requirements and differences among the various Domestic Asset Protection Trusts ('DAPTs') permitted under state law and the reasons why one state law may be preferred over another. There will also be a discussion of the most recent applications involving trusts for protection and other uses. Examples include the use of a DAPT as  more...

Domestic Asset Protection Trusts: Fundamentals and New Approaches BenefitsThis live audio conference will focus on the uses, benefits, requirements and differences among the various Domestic Asset Protection Trusts ('DAPTs') permitted under state law and the reasons why one state law may be preferred over another. There will also be a discussion of the most recent applications involving trusts for protection and other uses. Examples include the use of a DAPT as  more...

HIPAA Security Compliance Challenges after the HITECH Act BenefitsEveryone who handles any electronic patient information should attend this live audio conference on compliance with the HIPAA security regulation. All entities covered under HIPAA must take special care of electronic patient health information, including establishing policies and taking regular actions as part of a security management process. Under new regulations due to the HITECH Act  more...

Taxation and Accounting Conflicts of Interest BenefitsAccountants working in various disciplines have been involved in litigation resulting from or exacerbated by a conflict of interest or the appearance of a conflict of interest. Failure to identify an actual or potential conflict of interest and to disclose or avoid it can lead to expensive legal fees, loss of a client or employment, a claim against malpractice insurance, bad publicity, or  more...

Protecting Attorney Work Product in Communications With Experts Under the Amended Federal Rules BenefitsIn December 2010, sweeping changes were made to Federal Rule of Civil Procedure 26, including the rules regarding expert discovery, in an effort to avoid unnecessary discovery disputes and litigation practices that waste significant costs. Learn how the new rules are being applied in practice, and the significant impact they have on discovery into communications between lawyers and experts  more...

Ethics for Paralegals BenefitsThe responsibilities and professional obligations of paralegals are impacted by various ethical considerations and rules. Since paralegals face the same ethical issues that attorneys encounter, paralegals should have an understanding of the appropriate, professional and ethical requirements of attorneys. The more paralegals know about the ethical responsibilities of attorneys, the more  more...

Form 706: Estate Tax Return Fundamentals BenefitsAmericans have been able to accumulate wealth. It is estimated more than $10 trillion in wealth will be transferred over the next 15 years. If a person has been fortunate to amass significant wealth, the government imposes a tax when the person transfers their wealth at death. In 2011, if a person's gross estate plus adjusted taxable gifts equaled or exceeded $5 million in value, Form 706  more...

Health Savings Accounts BenefitsThis live audio conference will explain the basic rules for eligibility, contributions and use of an HSA with a high deductible plan. It will also review current studies on whether HSAs are achieving the goal of reducing total health care costs through consumerism. Focusing on the final comparability rules for employer contributions and updates on the new contribution limits and IRS  more...

Ethical Considerations in Utilizing Social Media BenefitsSocial media, from law firm websites to online networking, has become both a preferred means of communication and an important marketing tool for lawyers and firms. But ethical traps abound for lawyers who use these tools to communicate with clients, potential clients, and even friends and family. State bar discipline, compromised cases and malpractice exposure, even job loss, has resulted  more...

The New ADA Design Standards: When, Where and How? BenefitsOn September 15, 2010, the Department of Justice adopted new design standards under the Americans with Disabilities Act, including the 2004 ADA and ABA guidelines. This live audio conference will provide you with an overview of the new rules, highlights of the major changes, and the potential implications for your business and clients. Presenters include two of the past chairs of the U.S.  more...

Storm Water Pollution Prevention Plans (SWPPP): Developing a SWPPP and the New EPA Storm Water Rules BenefitsCities, states and the EPA are placing new emphasis on storm water discharges from industrial facilities, construction sites and municipalities. They are conducting storm water pollution prevention plan inspections at industrial facilities and construction sites. Some of these inspections have resulted in storm water violations with fines. Nationwide, storm water is a leading source of  more...

Getting Closer to Perfect: Tips to Help Paralegals Write Effective Emails and Memos BenefitsThis live audio conference will look at some key legal writing concepts applicable to a variety of documents that paralegals draft on a regular basis, including emails, memoranda and discovery. Good legal writing is a skill that can be learned, and comes through practice and multiple drafts. Attend this program and receive a basic review of grammar and other writing strategies, dispel some  more...

Enhanced Foreign Asset Reporting Rules for 2011: An Update on FBAR and FATCA Requirements BenefitsFor the past three years, much attention has been focused on offshore bank accounts and the obligation of U.S. taxpayers to report such accounts on the much-heralded Report of Foreign Bank and Financial Accounts or 'FBAR' form. The FBAR rules require taxpayers to annually report whether they have a financial interest in, or signature or other authority over, foreign bank accounts, and  more...

Satisfying OFCCP's Internet Applicant Rules BenefitsThe Office of Federal Contract Compliance Programs continues to clarify the definition of an Internet applicant and the evolving guidance gives employers additional direction and assistance. Moreover, the OFCCP has initiated a systematic process for monitoring adherence to the Internet Applicant Rule. This live audio conference will review the continuously developing OFCCP guidance and  more...

Understanding and Complying With Disclosures Under Rule 26(A) BenefitsElectronic discovery has fundamentally altered both the corporate and legal worlds. The discovery and production of electronic records is now expected by litigants and courts alike. You will learn about the amended federal rules relating to electronic discovery and recent case law interpreting these rules. This live audio conference will also discuss benchmarking data that assesses how  more...

Guidance on Lobbying and Political Campaign Activities of 501(c)(3) Organizations Benefits501(c)(3) organizations are subject to very specific rules - and very harsh penalties - with respect to both lobbying and political activity. Lobbying is permitted, but only in specific circumstances. Political activity is never permitted. This live audio conference will explain, in plain-English, how to avoid the pitfalls and how to take advantage of the opportunities available to  more...

Historic Rehabilitation Tax Credits: Using Tax Incentives to Develop and Invest in Historic Properties BenefitsThe federal Historic Rehabilitation Tax Credit (HTC) has grown into a key financing tool for economic development, historic preservation, and neighborhood revitalization. Combined in many areas with available state historic rehabilitation tax credits, HTCs have been used to rehabilitate historic city centers, theatres, warehouses and other historic buildings across the country. This live  more...

Tax Benefits and Considerations for Contributions of Inventory and Other Assets by Business Entities BenefitsMany business entities and individuals wish to support the mission and programs of important charitable organizations with gifts of inventory and other assets. This live audio conference will review the unique considerations and rules governing the tax benefits for gifts of inventory and other assets. Applicable IRS publications and forms will be shared and explained. This live audio  more...

Document Retention and Destruction Policies for Financial Institutions BenefitsFinancial institutions too often rely on recommended document retention guidelines without understanding the risks of inconsistent or antiquated practices. While Sarbanes-Oxley has clarified the responsibilities of certain financial institutions, Sarbanes-Oxley is only a portion of the document universe. This live audio conference will help you navigate the complex universe of document  more...

Fundamentals of Section 382 BenefitsOne of the most important assets of a development stage company can be its federal income tax loss carry-forward (NOL). Protecting its value to offset future federal income tax income, however, can be challenging as there are a number of tax rules designed to limit the availability of the NOLs. In particular, Section 382 limits a corporation's ability to offset taxable income with its NOLs  more...

Withholding of Taxes on Payments to Foreign Persons and Entities BenefitsIn an increasingly global society, many U.S. payors of items of income are unknowingly subject to withholding tax obligations for payments to foreign individuals and entities. Understanding the rules for withholding on these payments can reduce liability to the IRS. After attending this live audio conference, you will be able to identify when income is subject to withholding, evaluate the  more...

Advanced Applicant Tracking Strategies For Government Contractors: Effective Tools To Avoid Claims of Discrimination BenefitsFederal contractors and subcontractors are required to track applicant data for their affirmative action plans. However, even companies who properly track applicant data treat the process as a purely recordkeeping exercise. Failure to maintain proper and robust information regarding applicant disposition is the most common error employers can make which results in Office of Federal  more...

Medical Records Update for Paralegals: Releases, Retention and Confidentiality Requirements BenefitsMedical providers and health plans, vendors, and others who retain medical or health records are often subjected to complex and conflicting requirements to maintain the confidentiality and restrict the disclosure of the information. Complex and overlapping rules and regulations impose rigid requirements that must be met before information is released and require medical record repositories  more...

Curbing FMLA Abuse: How to Manage Manipulative Employees BenefitsAbout 62% of workers nationally qualify to take leave under the FMLA, and over 50 million employees have taken advantage of leave under the Act. Managing FMLA leave can be extremely challenging for employers, especially in the face of rampant employee abuse. However, there are tools available to employers seeking to minimize abuse of the protections provided by the FMLA. While there is no  more...

Taxation and Accounting Issues With Debt Restructuring, Modifications and Bankruptcies BenefitsThe recent market climate has created opportunities for investors or debtors themselves to acquire outstanding debt at remarkable discounts. Unfortunately, it also has left many companies struggling and in need to modify their outstanding debt. Many large, well known companies have dissolved or declared bankruptcy. Debt modifications, repurchases and bankruptcy can have a profound tax  more...

Pupil Records: Best Practices Concerning Access, Release, Content and Storage of Educational Documents BenefitsSchool districts frequently receive requests for access to student records from state agencies, federal agencies, parents and members of the public. This live audio conference will provide school officials, parents, school staff and school lawyers with an overview of the laws relating to access, release, content and storage of student records. The live audio conference will define the  more...

Tax Consequences of Gifts, Prizes, Fringe Benefits, Business Expenses, and Other Payments To Employees BenefitsPaying employees is not just about wages. Today there are a myriad number of taxable and nontaxable benefits, such as gift cards, moving expenses, educational expenses, meals and travel expenses, that employers provide as part of employee's total compensation. Particularly in difficult economic times, employers are looking to provide such benefits to employees with the least cost, both to  more...

Cold Calling Tips and Scripts BenefitsIn today's very difficult world of selling, there is only one thing to do to make more sales. SEE more people. Steve Schiffman has been teaching sales people the techniques of setting face-to-face appointments for the past 35 years. Perhaps there has been no more difficult time in selling now, when no one is buying. The economy has changed the rules, and sales people who never before had  more...

Why Is This Guy Still on My Health Plan? BenefitsWe have encountered many situations where an employee remains on the company's health benefits as an active employee for many years past the date in which the employee was actively at work for the company. This live audio conference will answer a common problem employers experience, what date should an employee be treated as a terminated employee when he/she is on a leave of absence, or  more...

The Carryover Basis Election for 2010 Decedents Benefits2010 was the most complex year in the history of the estate tax to administer an estate. The 2001 Tax Act, EGTRRA enacted IRC Section 2210, which made the estate tax inapplicable to 2010 estates, and the GST tax inapplicable to generation-skipping transfers made in 2010. The Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010 (the '2010 Act') Section 301(c)  more...

Rules and Responsibilities Regarding Abandoned Wages BenefitsThis live audio conference will examine the rules and responsibilities regarding abandoned wages. If your payroll department is not handling unclaimed wages properly, you could be placing your company at risk for huge audit assessments, significant interest accumulations, and civil and criminal penalties. If your company issues any type of employment checks whether it be wages, bonuses,  more...

IRS Form 1099 Reporting Update BenefitsAs another year passes in the world of 1099 reporting, we have become accustomed to educating ourselves as to the complicated revisions of the 1099 rules. After having prepared to comply with the original text of law thrust upon us by Congress last year, we subsequently became witness to several repeals of the burdensome provisions. There will be continual uncertainty as to what revisions  more...

Tips for Calculating a Regular Rate of Pay For Your Employees BenefitsWage and hour claims against employers have exploded in the last five years. One target is the rate of pay an employer pays to its nonexempt employees, and how that rate affects overtime payments. Most covered employers understand that they must pay overtime compensation at the rate of 'time and a half' to nonexempt employees. But time and a half of what? Under the FLSA and most state  more...

Changes to Cafeteria Plans: What You Need to Know to Prepare BenefitsThe IRS recently issued new rules which replaced portions of the old regulations. These new rules are exciting but require you to review and act on your old documents. The information provided in this live audio conference will assist you in decisions for the upcoming plan year and how to prepare for the changes. This live audio conference is designed for human resources and benefits  more...

Energy Efficiency Tax Incentives for Residential Builders and Commercial Building Owners BenefitsThere are a number of energy incentives available for builders and owners of residential and commercial real estate. These federal tax incentives are available for projects ranging from relatively simple building upgrades to the implementation of new electrical systems. The types of tax incentives available to taxpayers include tax deductions, tax credits, and payments of cash grants in  more...

Legal Issues Surrounding the Utilization and Maintenance of Computerized Medical Records BenefitsWith the federal government's prioritization of health information technology and evidence that electronic health record systems can reduce medical errors and lead to more efficient delivery of care, many hospitals and providers are beginning to implement EHRs in their facilities and practices. Despite federal regulations that permit certain donations of EHR technology, the implementation  more...

Estate Planning Ethics BenefitsThis audio conference includes a basic overview of the ethical rules that effect the estate planner in every day practice. With an attorney's busy schedule, it is difficult to remain current on rules that direct and govern the fundamental duties an attorney encounters while serving the needs of the client. This program will touch upon the most frequent rules and issues that an attorney  more...

IRA and Qualified Plan Distributions BenefitsThis audio conference is specially designed for those who advise their clients on IRA and qualified plan distributions. It will focus on the required minimum distribution rules and how an IRA payable to a trust may still qualify as a designated beneficiary. This program can help you spot and avoid some of the common mistakes taxpayers make with their IRAs and inherited IRAs. This audio  more...

De-Mystifying The Excel(R) Real Estate Pro-Forma BenefitsWith an installed user base in the hundreds of millions worldwide, Microsoft Excel is the primary tool of choice for spreadsheet-based analysis. This is the case in real estate development and investment, yet many practitioners are still not very familiar with how projection models are built or work. This audio conference breaks down the real estate pro-forma into its essential components,  more...

California E-Discovery Rules: Still in Their Infancy BenefitsOn June 29, 2009, Governor Arnold Schwarzenegger signed into law AB 5, California's first set of statutes designed to address the realities of electronic discovery. AB 5 added two new statutes to the California Code of Civil Procedure and amended 19 pre-existing CCP sections. On August 14, 2009, the Judicial Council followed suit by amending California Rule of Court 3.724 to require  more...

Partnerships and Section 704(c) BenefitsMany tax professionals and investors in partnerships, LLCs and other entities treated as partnerships struggle with the concepts and the operating rules that apply to Section 704(c). These rules potentially apply whenever property is contributed to such an entity or are distributed from such an entity. The regulations under Section 704(c) provide a very flexible but very complicated set of  more...

Ethical Settlement Negotiations BenefitsThis audio conference will outline the key ethical rules and parameters faced by lawyers during negotiations of litigated matters. This program will also emphasize the recent guidance from the American Bar Association and various state and federal courts on matters ranging from basic duties of disclosure to the often murky rules affecting class actions and the settlement of complex  more...

New Rule 502: Attorney-Client Privilege and Work Product Limitations on Waiver BenefitsKnowing and preserving the attorney-client privilege and work product protection is a fundamental for most litigators. Rule 502 of the Federal Rules of Evidence has been adopted to clarify and resolve a common dispute regarding the effects of certain disclosures otherwise protected by the privilege or work product, including inadvertent disclosures and the agreement of the parties  more...

Post-Mortem Tax Planning BenefitsWhile death and taxes are both inevitable, taxes do not end with death. The Federal Estate Tax, the Gift Tax and the Income Tax all have bearing on what happens post-death. Further, there are state rules that also are applicable post-death to estate planning documents. There are numerous questions that have to be addressed and answered. This audio conference will cover many of the  more...

Trust Situs and State Taxation: Practical Planning Implications BenefitsState tax departments are becoming more aggressive at collecting revenues and the trend is likely to continue in light of state fiscal issues. Trusts are no exceptions. The rules under which a state can tax a trust are complex and changing in more aggressive ways. How can a state tax a trust? What planning steps can be taken? What must you understand when preparing tax returns? Each rule  more...

Phased Retirement in The New Economy BenefitsThe concept of phased retirement first gained popularity in the 2000s, primarily based upon the shrinking labor force and employers' concerns regarding the loss of valuable talent to retirement. As a result, Congress enacted certain legislative and regulatory rules regarding phased retirement arrangements. These rules seek to provide flexibility for older workers desiring to take part in a  more...

Accounting for Uncertain Tax Positions: FIN 48 Update BenefitsUnderstanding and meeting the financial statement disclosure rules on uncertain tax positions is already a challenge. Now, the recent IRS proposal to require corporate filing of Schedule UTP brings highly controversial reporting concerns. Schedule UTP would require income tax return disclosure of federal uncertain tax positions in detail that goes far beyond the corresponding financial  more...

Economic Substance Doctrine Codification Update Benefits2010 has produced the sweeping changes in health care via legislation titled the Patient Protection and Affordable Care Act. Knowledge of its tax implications, tax credits, employer obligations and other financial aspects will be discussed in this informative audio conference. Awareness of the compliance rules will avoid financial risk and a variety of costly penalties for both individuals  more...

The Foreign Tax Credit Provisions of H.R. 1586: Practical Implications BenefitsThis audio conference will cover the restrictions on the foreign tax credit recently enacted by Congress in H.R. 1586. You will learn the purpose, scope, and structure of these restrictions, as well as a sense of their limitations, and unresolved questions and potential answers. Examples will be used to explore the practical implications of the new rules to enable you to spot issues  more...

Paralegal's Guide to Confidentiality, Conflicts and Communications BenefitsA fundamental aspect of the attorney-client relationship is the attorney's obligation regarding confidentiality, conflicts and communication. The professional rules regarding confidentiality, conflicts and communication should be known and understood by all practicing attorneys. Clients have certain expectations and the attorneys must respect and abide by those expectations. Furthermore,  more...

Recent Developments in Employer Liability for 401(k) Investments BenefitsUnhappy employees, U.S. Department of Labor investigations, IRS investigations, massive class action lawsuits - an ever-expanding list of factors bombards sponsors of 401(k) plans, and places companies and their management potentially in the cross hairs. From Enron, Worldcom and Sarbanes-Oxley, to the more recent massive class actions filed against Fortune 500 companies regarding 401(k)  more...

Competitive Public Bidding and Public Contract Code in Florida BenefitsIn today's difficult economic times, more and more companies are looking to the government for opportunities to grow their businesses. While competing for government contracts presents expanded opportunities for success, participation in such procurements is governed by rules, laws and case law precedent not generally applicable in the private sector. This teleconference helps you  more...

Surety Bonds and Contract Provisions BenefitsWhile there are many general rules of suretyship, a performance bond is a tri-partite agreement among owner (oblige), contractor (principal) and surety (obligor). The surety acts as the guarantor of the contractor's performance. The rights, duties and obligations of the parties will be determined by the rules of contract interpretation. Key areas of potential dispute focus on the surety's  more...

Agreements of Sale and Due Diligence in Commercial Real Estate Transactions BenefitsThe experienced attorney can help purchasers and sellers avoid needless aggravation and expense. Both parties to a land transaction have incentive to avoid protracted legal disputes. By negotiating and drafting effective agreements of sale and assisting clients with the performance of essential due diligence, attorneys can allocate the risks associated with land transactions and save their  more...

Labor Law: Could 2011 Be the Turning Point for Unions? BenefitsIt's been almost two full years of President Obama's administrative initiatives - a rollout of many campaign promises. Unions played a vital role in the 2008 elections and they continue to have a large voice in upcoming Congressional elections this fall. While most of the country has been focused on health care reform, 2011 could prove to be a pivotal year for union activity. What  more...

Immigration Issues for Construction Professionals BenefitsThis teleconference will provide strategies for you to evaluate and implement to avoid or minimize risk to your company. Government visits are increasing for all companies and it is important to have a plan of action in place prior to the government knocking on your company's door. We will review the proper steps to complete an I-9 form and to audit an I-9 form, while also encouraging the  more...

Ethical Collections: The Fair Debt Collection Practices Act and Beyond BenefitsCollecting money is increasingly challenging. One of the main rules of collecting is preventing the debtor from sidetracking the process. Never give the debtor ammunition to shoot back at the collector! We will show you how to avoid ethical and regulatory traps that can keep you from being an effective collector! We will guide you through the FDCPA, FCRA, ethical rules, trust account  more...

Oil SPCC Update: How do the Ongoing Changes Affect You? BenefitsThe Oil Spill Prevention Control and Countermeasures rules did not change much over the first 30 years of their existence. However, in 2002, the EPA published new proposed rules and the EPA is continuing to tweak and modify those rules, including the streamlining and clarification efforts associated with the 2006, 2007, 2008 and 2009 changes, changing the effective date over and over  more...

A Primer on International Estate Planning BenefitsIndividuals are increasingly 'international' today - especially wealthy ones. More and more clients work or study abroad, own property in more than one country, find their spouses abroad and qualify as citizens or residents of multiple nations. All of this can subject clients to the competing property, succession and tax laws of multiple jurisdictions. This teleconference will help you  more...

Florida Documentary Stamp Tax Update BenefitsLenders and real estate professionals operating in Florida for the first time (and oftentimes seasoned Florida practitioners) are forced to deal with the sometimes confusing imposition of the Florida documentary stamp tax. Florida documentary stamp taxes are imposed on loan transactions and real property transfers taking place in Florida. This teleconference will provide a discussion  more...

IRS Form 8928: Health Plan Reporting and Excise Tax Update BenefitsEmployers who sponsor group health plans now have a duty to self-report certain regulatory plan failures and pay excise taxes where such failures are not corrected in a timely fashion once discovered, or are due to willful neglect. You need to know the Internal Revenue Code rules or risk expensive excise taxes for failure to comply with COBRA, HIPAA and other federal group health plan  more...

Sale Leaseback Transactions Today: Monetizing Real Estate Assets BenefitsA troubled economy and a chilly borrowing environment require a re-thinking of how capital and debt are used in your business. Monetizing real estate assets by sale-leaseback transactions may free up needed capital to invest in your business, particularly if the real estate is undervalued. This teleconference will help you understand when and where sale-leaseback transactions on real  more...

Navigating Form 1041 BenefitsWith more individuals using trusts in estate planning, knowing how to prepare an accurate Form 1041 is becoming more important than ever. Properly computing taxable income and correctly allocating taxable income between the entity and its beneficiaries can avoid not only challenges by the IRS but also disgruntled beneficiaries. This teleconference will help you understand the main rules on  more...

Liability, Cures and Defenses, and Rescission Under the Truth in Lending Act BenefitsLenders and their assignees, as well as loan servicers, continually struggle with Truth in Lending Act compliance and rescission issues, often finding themselves the subject of various TILA claims. This teleconference will help you understand your potential liability, any cures or defenses available and how to determine the best course of action when faced with a TILA violation. It will  more...

EPA's Rules on Compensatory Mitigation for Impact on Wetlands, Streams and Other Waters BenefitsIn 2008, the U.S. Army Corps of Engineers adopted new rules that dramatically changed its approach to mitigation under Section 404 of the Clean Water Act, which regulates fill in wetlands and other waters of the United States. The new rules adopt a mitigation hierarchy that moves away from the prior preference for on-site, in-kind mitigation in favor of mitigation banks and watershed-based  more...

Bankruptcy Basics for Paralegals BenefitsThe bankruptcy world is full of traps for all professionals. Not only must you be familiar with the Bankruptcy Code, which is often amended, and case law, but also the often overlooked federal rules of bankruptcy procedure, local rules and judge-specific rules. Scott Brown - a national humor columnist by day and a bankruptcy lawyer by night - puts a unique spin on issues germane to the  more...

Introduction to California Subdivision Law BenefitsSubdividing land into marketable lots is a complex, time-consuming process in California. This teleconference takes you through the process step-by-step, introducing you to the basic legal principles and variety of players in this essential aspect of development law. Experienced practitioners provide practical tips on avoiding common pitfalls in the subdivision process. Learn how the  more...

Avoiding Exposure Under The Illinois Wage Payment And Collection Act BenefitsAre you paying your employees correctly? Maintaining proper pay practices has always been challenging due to the highly technical and often changing regulations in this area. Unfortunately, as the number of wage and hour lawsuits continues to spiral out of control, keeping abreast of the current rules and legal developments regarding pay practices has now become a matter of basic survival.  more...

Climate and Energy Policy: Interpreting State, Regional and Federal Discrepancies BenefitsYou will gain an in-depth understanding of the federal, regional and state requirements - and incentives - with respect to greenhouse gas emissions. Many states are already regulating these emissions and EPA is adopting regulations to require reporting by a wide spectrum of industry and businesses. Understanding the existing rules is critical for analyzing the effects of pending federal  more...

Understanding the Apportionment Rules for Service-Based Businesses BenefitsApportionment of income for state tax purposes is 'where the rubber meets the road.' That is to say, the complex and varied rules for determining a taxpayer's state income tax apportionment percentage can provide opportunities - with careful planning - for state tax minimization or create traps - without such planning - that lead to multiple taxation. Service-based businesses face  more...

Political Law Update: The Latest Developments in Election Law, Lobbyist Regulation and Political Activity Compliance BenefitsThe past two years have been a watershed period for the law of elections, politics and lobbying. At every level of government, across all 50 states, government regulation of elections, politics and lobbying is increasing in scope and changing rapidly. The Supreme Court's landmark decision in Citizens United v. FEC recognized the First Amendment right of business corporations to expressly  more...

Protecting Assets for Long-Term Care Medi-Cal Benefits BenefitsFamilies with relatively substantial assets can often access California's Medi-Cal program to pay for long-term care. Attentive planning is required, however, to avoid the minefields of government rules and potentially disastrous consequences. Each family's needs beyond Medi-Cal and other government benefits must also be considered. Further complexity has been added to the planning process  more...

SAS 70 and SSAE 16: Basics, Rules and Standards for Service Organizations BenefitsThis teleconference will discuss the rules of SAS 70s and the benefit/costs for the organizations and auditors using the SAS 70. In addition, there will be discussion on how SAS 70s have gained attention in the post Sarbanes-Oxley era. This will help you implement internal controls in becoming SAS 70 compliant. This will also assist you in analyzing the results of SAS 70 reports.  more...

Techniques to Prepare for Difficult Employee Discussions BenefitsSexually offensive behavior, poor communication and leadership skills, excessive absenteeism, and attitude problems - whether you're encountering commonplace or exceptionally serious employee relations issues, you'll need a down-to-earth strategy to protect yourself and your organization. Verbally addressing problems head-on can be a daunting task because of their confrontational nature,  more...

Accounting for Off-Balance Sheet Items Update BenefitsFor years, the Financial Accounting Standards Board, the SEC and others have wrestled with how companies should report their involvement with special-purpose vehicles and transactions with such entities in their financial statements. Frequently, these issues are mentioned in the context of structured finance or asset securitization or, more broadly, as off-balance sheet financing. The  more...

Meeting Your Fiduciary Responsibilities Under ERISA BenefitsMaintaining an employee benefit plan subject to the Employee Retirement Income Security Act of 1974 requires that people managing the plan or investing plan assets become fiduciaries. You need to know when they might become an ERISA plan fiduciary. You must understand your legal obligations to plan participants and beneficiaries. This teleconference will provide you with an overview of the  more...

Statutory Research and Legislative History for Paralegals BenefitsWhenever a case or issue is covered by statutory authority, there may be questions as to what the language of the statute means and how it can be applied to a given situation. Attorneys often need to research the legislative history of the applicable statute to create a viable argument as to what was the intention of the legislative body that passed a particular law. Courts have different  more...

The Art and Science of Ethically Firing a Client BenefitsSo you think distancing yourself from an uncooperative client is as simple as saying, in the words of Donald Trump, 'You're fired.'? Not so. Both ethical and fiduciary considerations come into play when a lawyer seeks to withdraw from ongoing representation of a client. This teleconference will provide a detailed discussion of those ethical rules, as well as the impact of withdrawal on  more...

Qualified Retirement Plans Eligibility and Vesting Tips and Traps for the Unwary BenefitsThis teleconference will familiarize you with the general rules of eligibility and vesting. It will also assist you with specifically interpreting the provisions of your own plans and introduce you to a variety of options in order to make sure you know what you have and have what you want. In addition, although many provisions appear to be straightforward, the practical application of  more...

The Construction Bidding Process BenefitsThe federal construction bidding process is complex. This teleconference will review the complicated federal construction bidding process, including sealed bidding procedures and negotiated procurements. The teleconference will also review practical substantive issues which commonly arise in preparing a bid or proposal for federal construction work, such as proprietary specifications,  more...

Recovery Audit Contractor Roll Out - What Can We Expect? BenefitsThe permanent Recovery Audit Contractor Program has rolled out in most regions and the RACs have posted new issues approved by CMS for review. This teleconference will review who, what and how providers can prepare for the reviews, the lessons learned and the appeal process, including CMS' recently issued recoupment time limits and interest assessment rules. Medical records directors,  more...

Criminal Liabilities Under HIPAA BenefitsMany hospitals, physician offices and other covered entities have been surprised to learn that HIPAA rules provide for criminal penalties - up to 10 years in prison for intentional violations! Now the stakes are higher and there are more stakeholders: recent stimulus legislation dramatically increased the stakes for HIPAA compliance by substantially increasing penalties for HIPAA  more...

Green Leases: Sustainable Alternatives to Traditional Agreements BenefitsA steadily increasing number of tenants, along with state pension funds and other institutional partners of commercial landlords, and state and local legislators are combining forces to press commercial landlords into moving forward with green buildings and the greening of existing buildings. The LEED movement for green building leases started with encouraging energy efficiency and then  more...

Direct Cost Accounting and Indirect Cost Allocation for Not-For-Profit Organizations BenefitsThis teleconference will help you deepen your understanding of direct cost accounting and indirect allocation rules, risks and best practices to achieve compliance with accounting requirements and maximize cost reimbursement. Accountants, attorneys, executive directors, officers, controllers, CFOs, tax managers and enrolled agents  more...

Impact of Confidentiality Rules in Bankruptcy Proceedings BenefitsDistressed companies struggle to protect their proprietary and strategic information against the assumption that a bankrupt's financial affairs are public. Since 2005, creditor committees have similarly confronted their statutory obligation to share information with creditors with their practical duties in working through a Chapter 11. This teleconference will provide both a relevant  more...

Federal Tax Classification of Series LLCs BenefitsThe series LLC may be the solution to many issues that confront federal tax practitioners on a daily basis. For example, the series LLC is very useful in situations where long and expensive regulatory processes are involved with a new state law entity. The series LLC also can be used in asset backed securitizations in place of business trusts in those states that treat single member LLCs  more...

Tools for Persuasive Legal Writing BenefitsThis teleconference will look at some key legal writing concepts through an understandable and strategic lens. The ability to effectively and persuasively communicate remains the dominant skill needed for a successful legal practice. No one is born a perfect writer - as anyone who teaches writing will happily assure you. Rather, legal writing is always a learning process. For that reason,  more...

Living With Uniform Prudent Management of Institutional Funds Act (UPMIFA) BenefitsAs of March 19, 2009, 29 states have adopted UPMIFA as law and the Uniform Act is presently pending in an additional 16 jurisdictions. By the end of 2009, in most of the United States, attorneys representing nonprofit institutions and those who donate to them and their endowment funds will be governed by new state law which replaces the Uniform Management of Institutional Funds, which had  more...

Providing Investment Advice to Retirement Plan Participants Without Triggering Liability BenefitsThe current recession and volatile financial markets highlight the importance of financial literacy. Until recently, retirement plan sponsors have been constrained in the types of investment advice that can be provided to plan participants. Plan sponsors have long wanted to provide the investment advice their participants desire, but without incurring liability for advice given in good  more...

FEMA's Critical Flood Plain Regulation BenefitsFEMA's National Flood Insurance Program plays a very important role in protecting communities and their residents and businesses from the disaster caused by flooding. It publicizes the areas of greatest flood risk, restricts construction with high flood risk, and provides insurance for the flood losses that are excluded from most homeowners and general business policies. These activities  more...

Major Issues in WiMAX Tower Leases and Zoning BenefitsHigh speed over the air broadband service for your computer, home or office, often called WiMAX service, is being rolled out in more than 80 U.S. metropolitan areas in 2009 and 2010. WiMAX is like Wi-Fi computer service, but covers an entire city or county. WiMAX will lead to more leases of land for communications towers because an entire new set of antennas and some new towers will be  more...

Current ERISA Fiduciary Issues for Financial Institutions BenefitsFinancial institutions have long been faced with difficult and complicated issues under ERISA's fiduciary rules. The current economic downturn has given rise to a new round of legislative and regulatory initiatives regarding ERISA's fiduciary rules and has more generally affected the manner in which ERISA may affect financial institutions. In addition, the regulatory environment continues  more...

Properly Handling Employee Complaints of Discrimination BenefitsThe existence of effectively enforced rules, the fair and thorough investigation of complaints and misconduct, and an understanding of the legal process relating to claims are critical to enabling a company to limit potential charges and lawsuits asserting discrimination. This teleconference will afford practical guidance in analyzing and responding to charges effectively and lawfully.  more...

Immigration Compliance for the HR Professional: Employment Authorization Issues and Beyond BenefitsAll United States employers must comply with employment authorization and verification laws, regardless of the size or composition of their workforce. This teleconference will supply you with the information you need to ensure your company is in compliance with employment authorization rules and regulations. Detailed guidance on employment verification procedures, Social Security number  more...

Tip Credit and Tip Pooling: FLSA Considerations and Limitations BenefitsMany employees in the service sector are compensated in part by tips rather than wages. This is particularly the case for restaurants and tourist service occupations. Employers are allowed in certain circumstances to claim a tip credit toward satisfying state and federal minimum wage laws. This means that the tips are credited against and thus satisfy a portion of the obligation to pay  more...

Revised Federal Form 1065 BenefitsMore and more businesses are choosing to operate in the form of limited liability companies and being taxed under the partnerships rules as a pass through entity. The preparation of a partnership income tax return is becoming increasingly more challenging as the IRS increases the level of transparency and reporting. The purpose of this teleconference is to highlight important areas for  more...

Private Foundation Requirements and Restrictions BenefitsMany families and corporations establish private foundations to carry on their personal philanthropy. While private foundations offer significant opportunities for family and corporate philanthropists, there are special federal tax rules that apply. Failure to fully understand these rules can subject the foundations and those involved with them to substantial excise taxes. This  more...

Current Issues in H-1B Visas BenefitsThis teleconference will outline key issues applicable to company's that employ H-1B temporary workers. Detailed guidance on current H-1B trends, new labor conditional application procedures and H-1B visa issuance will be provided. Special attention will be given to changes in H-1B employment with common scenarios outlined. The teleconference will also present strategies for compliance  more...

Ethical Implications for Attorneys Transitioning to New Firms BenefitsIn today's legal market, attorneys transition between law firms and other professional associations with great frequency. The movement of attorneys implicates some fundamental ethical issues, such as confidentiality and conflicts. Not knowing and understanding these ethical issues and implementing procedures to avoid a violation of the pertinent rules may lead to claims against the  more...

Navigating through the Maze of Unclaimed Property Compliance - Unique Rules and Regulations for Financial Institutions BenefitsFinancial institutions are frequently challenged to keep up and implement the ever changing federal and state requirements imposed on this industry. Ensuring that proper internal controls, risk management and fraud prevention are adequately addressed is critical. One of the additional areas of compliance includes ensuring that you have established proper procedures and controls to prepare  more...

Climate Change and Federal Greenhouse Gas Reporting Rules BenefitsOn October 30, 2009, EPA published the Greenhouse Gasa Reporting Rule, which required approximately 10,000 facilities in a broad range of industrial and manufacturing sectors to begin monitoring and reporting greenhouse gas emissions. The rule is intended to inform EPA policy decisions, including possible new source performance standards for GHGs under the Clean Air Act. This  more...

FASB Statement 109: Impacts on Your Financial Statements BenefitsThe teleconference will update the Tax Department personnel with knowledge of the latest tax accounting rules and learn how the latest FAS pronouncements can affect the preparation and review of 2009 income tax provision. Accountants, controllers, CFOs, tax managers and officers, presidents, vice presidents, business owners and managers, financial planners, bankers, business analysts,  more...

Uniform Customs and Practice for Documentary Credits Update BenefitsOn July 1, 2007, the rules governing letters of credit, the Uniform Customs and Practice for Documentary Credits, changed for the first time in over 12 years. The objective of this change is to clarify the rules, reduce discrepancies and disputes, and encourage renewed usage of letters of credit. Significant revisions include a change in the amount of time banks are allowed to examine  more...

Board Governance BenefitsWith increased scrutiny from legislators, the press and the public, it is imperative that tax-exempt organizations meet the best practices and requirements in terms of their organization and operation. Those involved with governing, guiding and counseling tax-exempt organizations need to be fully informed of the complex rules and operating requirements pertaining to them. This  more...

Taxation and Accounting Methods of Executive and Employee Bonuses BenefitsBy now most employers know about the rules under Section 409A of the Internal Revenue Code governing deferred compensation. However, many employers are not aware of the broad coverage of Section 409A and the fact that some normal payroll practices, such as bonus payments, may be covered by the new rules or the accounting issues that are raised by these programs. This teleconference will  more...

Medical Professionals and Social Media: Privacy and Security Issues BenefitsIf you have any users of social media in your organization, and chances are you do even if you don't know it, don't miss this teleconference on the privacy and security issues that surround the use of social media by medical professionals. As more and more new physicians and other professionals enter the health care workplace, they are bringing with them the tools and technologies that  more...

Understanding Insider Lending and Regulation O BenefitsLending to insiders can be a regulatory danger zone for bank officers and directors. While loans to bank insiders are not prohibited, they are tightly regulated and attract greater than normal regulatory attention, and not without good reason. Insider loan abuses historically have been a major reason for bank failures. This teleconference will review the rules applicable to loans to  more...

Common Field Issues With Wood Building Structures BenefitsThere are a number of common field conditions observed in wood building construction that affect the strength and serviceability of these structures. Performance characteristics affected by these conditions include deflections, damaged finishes, decay, deterioration, weakened connections and resistance to wind and seismic loading. Wood structure building codes and materials are evolving  more...

Don't Bet the Company: Understanding and Avoiding Class Actions in Labor and Employment Law! BenefitsYou have all seen in the news media reports of companies settling employment-related class actions for many millions of dollars. The horror of class actions is that a small claim among a few employees can mushroom into a huge claim worth millions of dollars once some ferocious plaintiff's lawyers get their teeth into it and add hundreds of additional claims through the simple process of  more...

Understanding the New Penalties for Tax Preparers nSignificant changes have been made to the preparer penalty of IRC §6694 since 2007. The standard of care needed to avoid the penalty has been raised, the penalty is greater and the reach of the penalty is broader. In addition, there are various other penalties and rules of conduct you must be aware of and new guidance has been issued in several of these areas in the past year. It is imperative  more...

New Rules and Formats for International ACH Transactions nInternational commerce is rapidly growing but with that growth comes challenges, the most significant being the need to track transactions to ensure funds are not being disbursed to or from individuals that are threats to the U.S. The Office of Foreign Asset Control is the government organization that tracks this information. Their regulations require that all international transactions comply  more...

Voir Dire: Effective Techniques for Getting and Using the Information You Need nVoir dire is one of the most important phases of a jury trial. However, the rules and procedures governing the jury selection process are often informal, subject to the broad discretion of the trial court, and can vary widely between jurisdictions, judges and even different cases before the same judge. A trial lawyer's strike decisions are some of the most important strategic decisions made in  more...

FCRA and FACT Act Regulatory and Litigation Update 2009 nIn the last year, new federal rules under the Fair Credit Reporting Act and Fair and Accurate Credit Transactions Act have become effective. These rules restrict cross-marketing by financial institutions and other companies; impose new requirements on companies that use credit reports; and require lenders and others to establish new fraud prevention programs. In addition, a spate of federal court  more...

Tax Implications of Generation-Skipping Techniques - Planning to Minimize the Generation-Skipping Transfer (GST) Tax nBy attending this teleconference, you will learn key elements of the GST tax rules, including the rules for automatic allocation of GST tax exemption. Benefits and differences between different types of basic GST tax planning techniques, including various lifetime planning and post-mortem planning along with the implications of leveraging GST tax planning with discounted assets will also be  more...

Staying Compliant with the Medicare Incident-To Rules nAt a time when every medical practice dollar counts, the Medicare incident-to billing rules can enable physicians to capture revenue from common services performed by office staff. The incident-to rules, while simple on their face, can be complex in their application and failing to follow each element of the rules can result in overpayments and even false claims liability. Knowing the rules and  more...

Successfully Maneuvering the Tax Maze of Amortization Rules nEfforts to simplify the rules on capitalization and amortization of intangible assets and benefits have resulted in a few lengthy sets of regulations that are often not easy to remember or apply. This teleconference provides a framework for identifying and applying the tax rules for the acquisition and creation of intangible assets, as well as costs to facilitate such transactions. Special  more...

Supplemental Wage Payments: Common Withholding Guidelines nThis teleconference will assist you in evaluating your current income tax withholding practices to facilitate compliance with IRS regulatory changes and will offer practical tips to help ease administrative burdens. The program will educate you with respect to the issues involved in determining when wage payments should be classified as supplemental wages or regular wages, and the applicable  more...

Making It Through the Land Entitlement Process nWith a multilayered regulatory framework and a myriad of reviewing agencies and stakeholders, the land entitlement process is often bewildering. The rules, processes and players vary widely by jurisdiction but there are common keys to success. Get an insider's perspective on differentiating the various regulatory processes, understanding and addressing stakeholder concerns, getting staff on your  more...

FDIC's Role When a Financial Institution Fails: What Businesses and Bankers Need to Know nThe FDIC is modernizing its current business processes and procedures for determining deposit insurance coverage in the event of a failure of one of the largest insured depository institutions. This teleconference will provide you with information on the complex rules governing FDIC insurance coverage and how to maximize FDIC coverage. The coverage rules, the new rules recently passed and  more...

Labor Law Update: Preparing for Upcoming Regulations nAttend this teleconference and learn the new laws and strategies regarding a variety of employment-related laws that are in effect or are expected to be in effect for 2009. From the new COBRA rules, FMLA regulations, EFCA and union initiatives, issues involving wage and hour and independent contractors, the latest drug and alcohol testing, confidentiality and security of personnel data,  more...

Form I-9: Updates and Compliance Strategies for Employers nThe Department of Homeland Security recently issued new employment verification rules and Form I-9. Join us as we examine these changes. A wide range of Form I-9 issues and compliance tips will be addressed, including E-Verify program considerations.  more...

The New HIPAA Special Enrollment Rules and Related Disclosure Issues nRecently enacted legislation expands the special enrollment rights currently applicable to group health plans and imposes new notice and disclosure obligations for employers that maintain such plans. While many of these obligations are not effective until after 2009, the special enrollment changes are effective April 1, 2009. In addition, the new law imposes civil penalties of up to $100 a day  more...

Stemming the Tide: 10 Best Practices for Litigation Expense Management nNew rules governing e-discovery, a continued increase in corporate reliance on electronic data and growing sophistication of plaintiffs' counsel have all combined to result in skyrocketing litigation costs with no end to this growth in sight. This comes at a time when pressure from business clients to reduce the cost of legal services is at an all time high. This teleconference will suggest 10  more...

The Do's and Don'ts of Telephone Monitoring nMany employers monitor or record employee telephone conversations as a routine part of doing business. This monitoring must comply not only with the federal wiretap statute, but with a variety of differing requirements imposed by state statutes. Since courts in California have changed the rules for telephone monitoring for anyone who makes a call into California and other states with mutual  more...

Retirement Benefit Solutions For Nonprofit Organizations and Government Entities nNonprofit organizations face many of the same issues regarding use of retirement benefits to attract and retain employees and executives as for-profit companies, but the tools available to them are often more limited. This teleconference will explore both broad-based retirement programs and executive deferred compensation available to nonprofit organizations. It will highlight new rules for  more...

Multistate Sales Tax Issues for Contractors nAttendance at this teleconference will assist you in understanding who and what is subject to sales and use taxes, including who is responsible for collecting the sales tax or paying the use tax, e.g., who is the ultimate consumer, the differences between real and personal property, the taxation of repairs and repair services, and the taxation of intangibles such as warranties. Without an  more...

Updating and Maintaining Wills, Trusts and Estate Plans for the Evolving Client nThis teleconference has two primary focuses. The first part will highlight issues and opportunities for a drafting attorney to revisit and update an existing client's estate plan or prepare an update for a new client with existing documents. This part will focus on when and why clients need to review and revisit their estate plans and how to spot those issues for existing and potential clients.  more...

Share-Based Compensation - Impact of Recent Events on the Use of Equity Compensation nExecutive compensation continues to be a hot topic across many industries. Recent changes in share-based compensation rules, principally the changes to Financial Accounting Standards 123(R) [FAS 123(R)], and market uncertainty and declines have led to significant changes in how companies and executives view the role and the value of equity as part of an overall compensation package. Join our  more...

Investing IRAs and Qualified Plan Rollovers in Real Estate, Franchises, Start-Ups and Other Private Investments - Techniques and nA growing number of IRA owners and recipients of qualified plan rollovers have sought to take control of their own investments by investing directly in real estate and small businesses that they may intend to manage or otherwise be personally involved in. This trend has accelerated in recent years as syndicators, entrepreneurs, private fund managers and franchisors have come to view IRAs and  more...

Obtaining and Sustaining a Tax-Exempt Status nIn today's environment, the pressure on tax-exempt organizations to comply with the tax rules is greater than ever. In this teleconference, you'll learn the difference between nonprofit and tax-exempt organizations, how an organization qualifies for 501(c)(3) tax-exempt status, how to distinguish between private foundation and public charities, how to understand the benefits of public charity  more...

Understanding the Rules of Legal Citations nThis teleconference will make you more conversant in the language of legal citation and more agile in navigating the Bluebook. Communicating effectively in the legal field requires that citations to legal authority follow a uniform citation format. Readers of legal prose must be given the research coordinates to locate any authority that is used to support legal propositions. Beyond the  more...

Understanding the COBRA Alternative Coverage Rules nThis teleconference is essential for company personnel who are involved with COBRA coverage and what can be done to reduce costs. In lieu of a company's traditional health plan, for COBRA purposes, the company is allowed to offer alternative health coverage although the procedure for doing so is quite complicated. n nDiscussed first is what constitutes the various forms of alternative health  more...

Construction Project Closeout: Is Your Customer Satisfied? nMake sure your customer is satisfied at project completion - register for this thorough teleconference today. You'll learn the proactive strategies you need to make sure project closeout goes smoothly and you're not spending the final days dealing with claims and complaints. n nOur expert will give you tips on establishing a bulletproof closeout checklist, handling move coordination and dealing  more...

Curbing Unauthorized Overtime Benefits Year after year, one of the most challenging tasks employers face is keeping track of the hours their nonexempt employees work and correctly paying any required overtime premium. When unauthorized overtime occurs, labor costs skyrocket, and businesses face a budgeting nightmare. And when employees perform compensable work off the clock, the potential overtime liability for an employer  more...